Contact Information Proceed With Caution Phillip McCarty is a partner with Crowe Horwath LLP and can be reached at +1 865 539 5602 or phillip.mccarty@crowehorwath.com. Compliance with the look-back requirements is very cumbersome and, depending on facts and circumstances, the cash-flow effect can be significant. Contractors should consider whether their systems and processes are adequate to capture and organize the necessary data to comply. Reprinted with permission. Originally published by Construction Executive, a publication of Associated Builders and Contractors Services Corp., in January 2016. Copyright 2016. All rights reserved. www.crowehorwath.com In accordance with applicable professional standards, some firm services may not be available to attest clients. This material is for informational purposes only and should not be construed as financial or legal advice.

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